Information for ruling 600009955
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2024
- Expiry date
- 14 Mar 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A grey tent made of polyethylene fabric with a plastic coating. The tent has two ziplocked doors one on either end of the tent. The two doors to the tent can be rolled up and clipped together. The tent frame is made of steel. The tent measures 280cm in length by 240cm in width by 240cm in height. Packaged in a brown cardboard box measuring 144 by 45 by 20.5cm.
- Keywords
-
- GREY
- POLYETHYLENE
- OF PLASTIC
- OF STEEL
- TENTS
- Justification
- Classification has been determined in accordance with: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 6 has been used to classify the goods to subheading level 392690 – Other than office or school supplies; Other than articles of apparel and clothing accessories (including gloves, mittens and mitts); Other than fittings for furniture, coachwork or the like; Other than statuettes and other ornamental articles 8-Digit code 39269097- Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors 10-Digit code 3926909790 – Other than elsewhere specified or included in the subheadings Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes (HSEN)s to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Heading 3926